Grounds on which complaint shall be filed

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..... Ombudsman: (a) delay in issue of refunds beyond time limits prescribed by law or under the relevant instructions issued from time to time by the Central Board of Direct Taxes; (b) sending of envelopes without refund vouchers in cases of refund; (c) non adherence to the principle of 'First Come First Served' in sending refunds; (d) non acknowledgement of letters or documents sent to the de .....

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..... haviour of Income-Tax officials with assessees; (o) any other matter relating to violation of the administrative instructions and circulars issued by the Central Board of Direct Taxes in relation to Income-tax administration. II. Central Board of Direct Taxes may include any other ground on which a complaint may be filed with the Ombudsman. - - statute, statutory provisions legislation, law, ena .....

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